As is well known, sport boats are often used to tow water sports performers, such as water skiers, wakeboarders, and the like. Such boats typically include a driver's seat and seating for one or more passengers. Each passenger's seat usually is fixed so as to face one of the forward, backward, or sideways directions. As a result, passengers may have to contort themselves or change seats in order to look forward while cruising and backward while watching a water sports performer.